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Regulations  No.  32,  May,  1913    :   :  United  States  Internal  Revenue 


REGULATIONS 


CONCER^JING 


WHITE  PHOSPHORUS 
MATCHES 

UNDER  INTERNAL-REVENUE  LAW 

(ACT  APPROVED  APRIL  9.  1912) 


Ir     \ 


May,  1913 


r.      °' 


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WASHINGTON 

GOVERNMENT  PRINTING  OmCE 

1913 


WHITE  PHOSPHORUS  MATCH  LAW. 


[Public  No.  118— H.  R.  20842.] 
AN  ACT  To  provide  for  a  tax  upon  white  phosphorous  matches,  and  for  other  purposes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United  States  of  America 
in  Congress  assembled,  That  for  the  purposes  of  this  act  the  words  "white  phosphorus" 
shall  be  understood  to  mean  the  common  poisonous  white  or  yellow  phosphorus  used 
in  the  manufacture  of  matches  and  not  to  include  the  nonpoisonous  forms  or  the 
Donpoisonous  compounds  of  white  or  yellow  phosphorus. 

Sec.  2.  That  every  manufacturer  of  white  phosphorus  matches  shall  register  with 
the  collector  of  internal  revenue  of  the  district  his  name  or  style,  place  of  manufactory, 
and  the  place  where  such  business  is  to  be  carried  on;  and  a  failure  to  register  as  herein 
provided  and  required  shall  subject  such  person  to  a  penalty  of  not  more  than  five 
hundred  dollars.  Every  manufacturer  of  white  phosphorus  matches  shall  file  with 
the  collector  of  internal  revenue  of  the  district  in  which  his  manufactory  is  located 
such  notices,  inventories,  and  bonds,  shall  keep  such  books  and  render  such  returns 
in  relation  to  the  business,  shall  put  up  such  signs  and  affix  such  number  to  his  factory, 
and  conduct  his  business  under  such  surveillance  of  officers  and  agents  as  the  Com- 
missioner of  Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
may,  by  regulation,  require.  The  bond  required  of  such  manufacturer  shall  be  with 
sureties  satisfactory  to  the  collector  of  internal  revenue  and  in  the  penal  sum  of  not 
less  than  one  thousand  dollars;  and  the  sum  of  said  bond  may  be  increased  from 
time  to  time  and  additional  sureties  required  at  the  discretion  of  the  collector  or 
under  instructions  of  the  Commissioner  of  Internal  Revenue. 

Sec.  3.  That  all  white  phosphorus  matches  shall  be  packed  by  the  manufacturer 
thereof  in  packages  containing  one  hundred,  two  hundred,  five  hundred,  one  thousand, 
or  one  thousand  five  hundred  matches  each,  which  shall  then  be  packed  by  the  manu- 
facturer in  packages  containing  not  less  than  fourteen  thousand  four  hundred  matches, 
and  upon  white  phosphorus  matches  manufactured,  sold,  or  removed  there  shall  be 
levied  and  collected  a  tax  at  the  rate  of  two  cents  per  one  hundred  matches,  which 
shall  be  represented  by  adhesive  stamps,  and  this  tax  shall  be  paid  by  the  manu- 
facturer thereof,  who  shall  affix  to  every  package  containing  one  hundred,  two  hun- 
dred, five  hundred,  one  thousand,  or  one  thousand  five  hundred  matches  such  stamp 
of  the  required  value  and  shall  place  thereon  the  initials  of  his  name  and  the  date  on 
which  such  stamp  is  affixed,  so  that  the  same  may  not  again  be  used.  Every  person 
who  fraudulently  makes  use  of  an  adhesive  stamp  to  denote  any  tax  imposed  by  this 
section  without  so  effectually  canceling  such  stamp  shall  forfeit  the  sum  of  fifty  dollars 
for  every  stamp  in  respect  to  which  such  offense  is  committed. 

Sec.  4.  That  every  manufacturer  of  matches  who  manufactures,  sells,  removes, 
distributes,  or  offers  to  sell  or  distribute  white  phosphorus  matches  without  there 
being  affixed  thereto  an  adhesive  stamp,  denoting  the  tax  required  by  this  act,  effectu- 
ally canceled  as  provided  by  the  preceding  section,  shall  for  each  offense  be  fined  not 
more  than  one  thousand  dollars  and  be  imprisoned  not  more  than  two  years.  Every 
manufacturer  of  matches  who,  to  evade  the  tax  chargeable  thereon,  or  any  part  thereof, 
hides  or  conceals,  or  causes  to  be  hidden  or  concealed,  or  removes  or  conveys  away,  or 
deposits  or  causes  to  be  removed  or  conveyed  away  from  or  deposited  in  any  place 

93908°— 13  3 


345 IGl 


4  WHITE   PHOSPHORUS   MATCHES. 

any  white  phosphorus  matches,  sh  ill  lor  each  offense  be  fined  not  more  than  one 
thousand  dollars  and  be  imprisoned  not  more  than  two  years,  or  both,  and  all  such 
matches  shall  be  forfeited. 

Sec.  5.  That  every  person  who  affixes  a  stamp  on  any  package  of  white  phosphorus 
matches  denoting  a  less  amount  of  tax  than  that  required  by  law  shall  for  each  offense 
be  fined  not  more  than  one  thousand  dollars  or  be  imprisoned  not  more  than  two  years, 
or  both. 

Sec.  6.  That  every  person  who  removes,  defaces,  or  causes  or  permits  or  suffers  the 
removal  or  defacement  of  any  such  stamp,  or  who  uses  any  stamp  or  any  package  to 
which  any  stamp  is  affixed  to  cover  any  other  white  phosphorus  matches  than  those 
originally  contained  in  such  package  with  such  stamp  when  first  used,  to  evade  the 
tax  imposed  by  this  act,  shall  for  every  such  package  in  respect  to  which  any 
such  offense  is  committed  be  fined  fifty  dollars,  and  all  such  matches  shall  also  be 
forfeited. 

Sec.  7.  That  every  manufacturer  of  white  phosphorus  matches  who  defrauds  or 
attempts  to  defraud  the  United  States  of  the  tax  imposed  by  this  act,  or  any  part 
Ihereof,  shall  forfeit  the  factory  and  manufacturing  apparatus  used  by  him  and  all  the 
white  phosphorus  matches  and  all  raw  material  for  the  production  of  white  phosphorus 
matches  found  in  the  factory  and  on  the  factory  premises,  or  owned  by  him,  and  shall 
be  fined  not  more  than  five  thousand  dollars  or  be  imprisoned  not  more  than  three 
years,  or  both.  All  packages  of  white  phosphorus  matches  subject  to  tax  under  this 
act  that  shall  be  found  without  stamps  as  herein  provided  shall  be  forfeited  to  the 
United  States. 

Sec.  8.  That  the  Commissioner  of  Internal  Revenue  shall  cause  to  be  prepared  suit- 
able and  special  stamps  for  payment  of  the  tax  on  white  phosphorus  matches  provided 
for  by  this  act.  Such  stamps  shall  be  furnished  to  collectors,  who  shall  sell  the  same 
only  to  duly  qualified  manufacturers.  Every  collect^tr  shall  keep  an  account  of  the 
number  and  denominate  values  of  the  stamps  sold  by  him  to  each  manufacturer.  All 
the  provisions  and  penalties  of  existing  laws  governing  the  engraving,  issuing,  sale, 
affixing,  cancellation,  accountability,  effacement,  destruction,  and  forgery  of  stamps 
provided  for  internal  revenue  are  hereby  made  to  apply  to  stamps  provided  for  by 
this  act. 

Sec.  9.  That  whenever  any  manufacturer  of  white  phosphorus  matches  sells  or 
removes  any  white  phosphorus  matches  without  the  use  of  the  stamps  required  by  this 
act,  it  shall  be  the  duty  of  the  Commissioner  of  Internal  Revenue,  within  a  period  of 
not  more  than  two  years  after  such  sale  or  removal,  upon  satisfactory  proof,  to  estimate 
the  amount  of  tax  which  has  been  omitted  to  be  paid,  and  to  make  an  assessment 
therefor  and  certify  the  same  to  the  collector,  who  shall  collect  the  same  according  to 
law.  The  tax  so  assessed  shall  be  in  addition  to  the  penalties  imposed  by  law  for  such 
sale  or  removal. 

Sec.  10.  That  on  and  after  January  first,  nineteen  hundred  and  thirteen,  white 
phosphorus  matches,  manufactured  wholly  or  in  part  in  any  foreign  country,  shall 
not  be  entitled  to  entry  at  any  of  the  ports  of  the  United  States,  and  the  importation 
thereof  is  hereby  prohibited.  All  matches  imported  into  the  United  States  shall  be 
accompanied  by  such  certificate  of  official  inspection  by  the  government  of  the 
country  in  which  such  matches  were  manufactured  as  shall  satisfy  the  Secretary  of 
the  Treasury  that  they  are  not  white  phosphorus  matches.  The  Secretary  of  the 
Treasury  is  authorized  and  directed  to  prescribe  such  regulations  as  may  be  necessary 
for  the  enforcement  of  the  pro-vdsions  of  this  section. 

Sec.  11.  That  after  January  first,  nineteen  hundred  and  fourteen,  it  shall  be  unlaw- 
ful to  export  from  the  United  States  any  white  phosphorus  matches.  Any  person 
guilty  of  violation  of  this  section  shall  be  fined  not  less  than  one  thousand  dollars  and 
not  more  than  five  thousand  dollars,  and  any  white  phosphorus  matches  exported  or 
attempted  to  be  exported  shall  be  confiscated  to  the  United  States  and  destroyed  in 


WHITE   PHOSPHORUS   MATCHES.  5 

such  manner  iw  may  be  prescribed  by  the  Secretary  of  the  Treasury,  who  shall  have 
power  to  issue  such  regulations  to  customs  officers  as  are  necessary  to  the  enforcement 
of  this  section. 

Sec.  12.  That  every  manufacturer  of  matches  shall  mark,  brand,  affix,  stamp,  or 
print,  in  such  manner  as  tlie  Commissioner  of  Internal  Revenue  shall  prescribe,  on 
every  package  of  white  phosphorus  matches  manufactured,  sold,  or  removed  by  him, 
the  factory  number  required  under  section  two  of  this  act.  Every  such  manufacturer 
who  omits  to  mark,  brand,  affix,  stamp,  or  print  such  factory  number  on  such  pack- 
age shall  be  fined  not  more  than  fifty  dollars  for  each  package  in  respect  of  which  such 
offense  is  committed.  Every  manufacturer  of  white  phosphorus  matches  shall  se- 
curely affix  by  pasting  on  each  original  package  containing  stamped  packages  of  white 
phosphorus  matches  manufactured  by  him,  a  label,  on  which  shall  be  printed,  besides 
the  number  of  the  manufactory  and  the  district  in  which  it  is  situated,  these  words: 
"Notice. — The  manufacturer  of  the  white  phosphorus  matches  herein  contained  has 
complied  with  all  the  requirements  of  law.  Every  person  is  cautioned  not  to  use 
again  the  stamps  on  the  packages  herein  contained  under  the  penalty  j^rovided  by 
law  in  such  cases."  Every  manufacturer  of  white  phosphorus  matches  who  neglects 
to  affix  such  label  to  any  original  package  containing  stamped  packages  of  white  phos- 
phorus matches  made  by  him  or  sold  or  removed  by  or  for  him,  and  every  person  who 
removes  any  such  label  so  affixed  from  any  such  original  package,  shall  be  fined  not 
more  than  fifty  dollars  for  each  package  in  respect  of  which  such  offense  is  committed. 

Sec.  13.  That  if  any  manufacturer  of  white  phosphorus  matches,  or  any  importer 
or  exporter  of  matches,  shall  omit,  neglect,  or  refuse  to  do  or  cause  to  be  done  any 
of  the  things  required  by  law  in  carrying  on  or  conducting  his  business,  or  shall  do 
anything  by  this  act  prohibited,  if  there  be  no  specific  penalty  or  punishment  im- 
posed by  any  other  section  of  this  Act  for  the  neglecting,  omitting,  or  refusing  to  do, 
or  for  the  doing  or  causing  to  be  done,  the  thing  required  or  prohibited,  he  shall  be 
fined  one  thousand  dollars  for  each  offense,  and  all  the  white  phosj^horus  matches 
owned  by  him  or  in  which  he  has  any  interest  as  owner  shall  be  forfeited  to  the  United 
States. 

Sec.  14.  That  all  fines,  penalties,  and  forfeitures  imposed  by  this  act  may  be  recov- 
ered in  any  court  of  competent  jurisdiction. 

Sec.  15.  That  the  Commissioner  of  Internal  Revenue,  with  the  approval  of  the 
Secretary  of  the  Treasury,  may  make  all  needful  regulations  for  the  carrying  into 
effect  of  this  act. 

Sec.  16.  That  sections  thirty-one  hundred  and  sixty-four  to  thirty-one  hundred 
and  seventy -seven,  thirty-one  hundred  and  seventy-nine  to  thirty-two  hundred  and 
forty -three,  thirty-three  hundred  and  forty-six  as  amended,  thirty-four  hundred  and 
twenty-nine  a^  amended,  thirty-four  hundred  and  forty-five  to  thirty-four  hundred 
and  forty-eight,  thirty-four  hundred  and  fifty  to  thirty-four  hundred  and  sixty-three, 
all  inclusive,  of  the  Revised  Statutes  of  the  United  States,  and  all  other  provisions 
and  penalties  of  existing  law  relating  to  internal  revenue  so  far  as  applicable,  are 
hereby  made  to  extend  to  and  include  and  apply  to  the  taxes  imposed  by  this  act 
and  to  the  articles  upon  which  and  to  the  persons  upon  whom  they  are  imposed. 

Sec.  17.  That  this  act  shall  take  effect  on  July  first,  nineteen  hundred  and  thirteen, 
except  as  previously  provided  in  this  act;  and  except  as  to  its  application  to  the  sale 
or  removal  of  white  phosphorus  matches  by  the  manufacturers,  as  to  which  it  shall 
take  effect  on  January  first,  nineteen  hundred  and  fifteen. 

Approved,  April  9,  1912. 


REGULATIONS  NO.  33. 


REGULATIONS  UNDER  AN  ACT  ENTITLED  "AN  ACT  TO  PROVIDE  FOR  A 
TAX  UPON  WHITE  PHOSPHORUS  MATCHES.  AND  FOR  OTHER  PUR- 
POSES," APPROVED  APRIL  }),  mt 


Treasury  Department, 
Office  of  the  Commissioner  of  Internal  Kevenue, 

Washington,  D.  C,  May  10,  1913. 
Article  1.  Section  15  of  the  act  of  April  9,  1912,  provides: 

That  the  Commissioner  of  Internal  Revenue,  with  the  approval  of  the  Secretary 
of  the  Treasury,  may  make  all  needful  regulations  for  the  carrying  into  effect  of 
this  act. 

Pursuant  to  the  authority  conferred  by  section  15,  the  following 
regulations  governing  the  manufacture  and  removal  of  white  phos- 
phorus matches  are  hereby  promulgated. 

Art.  2.  Section  1,  of  the  act  of  April  9,  1912,  defines  white  phos- 
phorus matches  as  follows: 

That  for  the  purposes  of  this  act  the  words  "white  phosphorus"  shall  be  under- 
stood to  mean  the  common  poisonous  white  or  yellow  phosphorus  used  in  the  manu- 
facture of  matches  and  not  to  include  the  nonpoisonous  forms  or  the  nonpoisonous 
compounds  of  white  or  yellow  phosphorus. 

Under  the  definition  of  white  phosphorus  as  given  in  section  1, 
matches  made  of  the  nonpoisonous  forms  or  nonpoisonous  compounds 
of  white  or  yellow  phosphorus  are  not  subject  to  tax,  nor  the  manufac- 
turers thereof  to  the  operations  of  the  law. 

Art.  3.  For  the  purposes  of  determining  which  manufacturers  of 
matches  are  subject  to  the  provisions  of  this  act,  every  manufacturer 
of  matches  will  be  required  to  file  with  the  collector  of  the  district  in 
which  his  factory  is  located  a  statement,  mider  oath,  setting  forth 
the  names  of  materials  used  in  the  matches  produced  by  him  and  to 
furnish  samples  of  the  materials  named  and  of  the  finished  product 
to  this  office  and  to  the  Surgeon  General  of  the  Public  Health  Service 
for  exammation.  This  shall  be  done  whenever  deemed  necessary  by 
the  Commissioner  of  Internal  Revenue  and  whenever  a  manufacturer 
may  make  a  change  in  his  process  of  manufacture. 

Art.  4.  The  Surgeon  General  of  the  Public  Health  Service  shall 
cause  to  be  examined  in  the  Hygienic  Laboratory  from  time  to  time 
samples  of  matches  bought  upon  the  open  market,  to  determine 

7 


8  WHITE   PHOSPHORUS   MATCHES. 

whether  they  contam  poisonous  white  or  yellow  phosphorus,  and  he 
shall  report  the  result  of  such  examinations  to  the  Commissioner  of 
Internal  Revenue. 

Art.  5.  If  white  or  yellow  j)hosphorus  in  any  of  its  forms  is  used 
in  the  productioji  of  matches  by  the  manufacturer,  the  Surgeon 
General  of  the  Public  Health  Service  shall  cause  to  be  made  a  thorough 
examijiation  of  the  factory  and  materials  entering  into  the  produc- 
tion of  matches,  and  a  physical  examination  of  the  persons  employed 
m  such  establishment,  and  he  shall  report  his  findings  in  the  matter 
to  the  Commissioner  of  Internal  Revenue. 

For  the  purpose  of  this  investigation  and  examination  any  duly 
authorized  officer  of  the  Public  Health  Service  shall  have  access  to 
any  match  factory  while  in  operation. 

Art.  6.  Upon  report  of  the  findings  of  the  Surgeon  General,  the 
collector  of  the  district  wherein  the  factory  is  located  will  be  notified 
whether  the  manufacturer  is  exempt  from  the  operations  of  the  law, 
and,  if  not,  the  manufacturer  will  be  requhed  to  register,  file  notice, 
bond,  etc.,  as  hereinafter  provided. 

Section  2  provides: 

That  every  manufacturer  of  white  phosphorus  matches  shall  register  with  the  col- 
lector of  internal  revenue  of  the  district  his  name  or  style,  place  of  manufactory,  and 
the  place  where  such  business  is  to  be  carried  on;  and  a  failure  to  register  as  herein 
provided  and  required  shall  subject  such  person  to  a  penalty  of  not  more  than  five 
hundred  dollars.  Every  manufacturer  of  white  phosphorus  matches  shall  file  with 
the  collector  of  internal  revenue  of  the  district  in  which  his  manufactory  is  located 
euch  notices,  inventories,  and  bonds,  shall  keep  such  books  and  render  such  returns 
in  relation  to  the  business,  shall  put  such  signs  and  affix  such  number  to  his  factory 
and  conduct  his  business  under  such  surveillance  of  officers  and  agents  as  the  Com- 
missioner of  Internal  Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
may  by  regulation  require.  The  bond  required  of  such  manufacturer  shall  be  with 
sureties  satisfactory  to  the  collector  of  internal  revenue  and  in  the  penal  sum  of  not 
less  than  one  thousand  dollars;  and  the  sum  of  said  bond  may  be  increased  from  time 
to  time  and  additional  sureties  required  at  the  discretion  of  the  collector,  or  under 
instructions  of  the  Commissioner  of  Internal  Revenue. 

Art.  7.  The  collector  will,  upon  notification  by  the  commissioner 
that  the  manufacturer  is  subject  to  the  provisions  of  the  law,  require 
such  manufacturer  to  register,  file  notice,  bond,  and  inventories  and 
thereafter  render  monthly  returns  as  provided  in  section  2. 

Art.  8.  After  registration  the  manufacturer  will  file  notice  in 
duplicate  on  Form  213. 

Art.  9.  Upon  receipt  of  notice  the  collector  will  assign  to  the 
manufacturer  a  factory  number,  which  applies  to  the  manufactory, 
and  shall  not  thereafter  be  changed.  In  case  there  is  more  than  one 
manufacturer,  or  a  single  manufacturer  having  more  than  one  factory 
in  the  same  district,  a  separate  and  consecutive  number  shall  be  given 
each  manufactory. 


WHITE   PHOSPHORUS   MATCHES.  9 

Art.  10.  The  manufacturer  shall  thereupon  place  over  the  principal 
entrance  to  the  building  in  which  the  business  is  carried  on  a  sign 
with  letters  not  less  than  4  inches  in  length  and  of  sufficient  width, 
painted  or  gilded  m  colors  so  as  to  be  easily  discernible,  giving  the 
name  and  business  and  number  of  factory  after  the  following  form: 

JOHN  DOE, 

Manufacturer  of  White  Phosphorus  Matches, 
Factory  No.  1. 

Art.  11.  If  the  raanufaclurer  is  also  engaged  in  the  production  of 
matches  not  taxable  under  the  act,  the  factory  premises  where  the 
taxable  and  nontaxable  matches  are  produced  shall  be  entirely 
separate,  or  if  in  the  same  builduig,  separated  by  solid  walls  or  parti- 
tions, which  shall  extend  from  floor  to  ceiling.  The  manufacture  of 
taxable  and  nontaxable  matches  on  the  same  premises  and  with  the 
same  machinery  is  not  permissible. 

Art.  12.  Abond  executed  in  duplicate  on  Form  214,  revised,  must  be 
rendered  to  the  collector  by  the  manufacturer  before  commencement 
of  business,  and  the  penal  sum  thereof  under  section  2  must  not  be 
less  than  $1,000.  The  collector  should  require  the  bond  to  be  in  a 
penal  sum  of  not  less  than  any  probable  total  liability  which  might 
1)  come  a  charge  against  the  bond,  computed  upon  the  amount  of  the 
stamp  tax  due  on  the  entire  production  of  matches  at  the  full  esti- 
mated daily  capacity  of  the  factory  for  a  period  of  30  days. 

Tliis  bond  is  a  continuing  one  until  replaced  by  a  new  instrument. 
Where  there  is  a  discontinuance  of  operation  for  a  period,  a  new 
bond  will  be  required  upon  resu  option  of  business. 

Aflidavits  of  sureties  in  duplicate  on  Form  33,  where  personal 
sureties  are  given,  and  on  Form  400,  where  a  fidelity  company  acts 
as  sole  surety  on  the  bond,  must  in  every  case  accompany  the  bond. 

The  instructions  for  preparation  or  execution  of  bonds  and  affi- 
davits of  surety  on  the  backs  of  these  forms  should  be  carefully 
observed. 

Art.  13.  After  registration,  filing  of  notices  and  bonds  as  herein- 
before specified,  every  manufacturer  of  white  phosphorus  matches, 
before  commencing  busuiess,  shall  file  with  the  collector  of  the  district 
in  wliich  his  factory  is  located  an  inventory  in  duplicate  on  Form 
215,  revised,  and  thereafter  on  the  first  day  of  July  during  continu- 
ance of  operations,  and  a  similar  inventory  in  duplicate  must  be  filed 
upon  discontinuance  or  suspension  of  the  business  for  a  limited 
period,  wliich  should  be  marked  ''closing  inventory." 

Art.  14.  Section  3  providts: 

That  all  white  phosphorus  matches  shall  be  packed  by  the  manufacturer  thereof 
in  packages  containing  one  hundred,  two  hundred,  five  hundred,  one  thousand, 
or  one  thousand  five  hundred  matches  each,  which  shall  then  be  packed  by  the 


10  WHITE   PHOSPHORUS   MATCHES. 

manufacturer  in  packages  containing  not  less  than  fourteen  thousand  four  hundred 
matches,  and  upon  white  phosphorus  matches  manufactured,  sold,  or  removed  there 
shall  be  levied  and  collected  a  tax  at  the  rate  of  two  cents  per  one  hundred  matches, 
which  shall  be  represented  by  adhesive  stamps,  and  this  tax  shall  be  paid  by  the 
manufacturer  thereof,  who  shall  affix  to  every  package  containing  one  hundred,  two 
hundred,  five  hundred,  one  thousand,  or  one  thousand  five  hundred  matches  such 
stamp  of  the  required  value  and  shall  place  thereon  the  initials  of  his  name  and  the 
date  on  which  such  stamp  is  affixed,  so  that  the  same  may  not  again  be  used.  Every 
person  who  fraudulently  makes  use  of  an  adhesive  stamp  to  denote  any  tax  imposed  by 
this  section  without  so  effectually  canceling  such  stamp  shall  forfeit  the  sum  of  fifty 
dollars  for  every  stamp  in  respect  to  which  such  offense  is  committed. 

Section  4  is  as  follows: 

That  every  manufacturer  of  matches  who  manufactures,  sells,  removes,  distributes, 
or  offers  to  sell  or  distribute  white  phosphorus  matches  without  there  being  affixed 
thereto  an  adhesive  stamp,  denoting  the  tax  required  by  this  act,  effectually  canceled 
as  provided  by  the  preceding  section,  shall  for  each  offense  be  fined  not  more  than 
one  thousand  dollars  and  be  imprisoned  not  more  than  two  years.  Every  manufac- 
turer of  matches  who,  to  evade  the  tax  chargeable  thereon,  or  any  part  thereof,  hides 
or  conceals,  or  causes  to  be  hidden  or  concealed,  or  removes  or  conveys  away,  or 
deposits  or  causes  to  be  removed  or  conveyed  away  from  or  deposited  in  any  place 
any  white  phosphorus  matches,  shall  for  each  offense  be  fined  not  more  than  one 
thousand  dollars  and  be  imprisoned  not  more  than  two  years,  or  both,  and  all  such 
matches  shall  be  forfeited. 

Section  8  provides : 

That  the  Commispioner  of  Internal  Revenue  shall  cause  to  be  prepared  suitable 
and  special  stamps  for  payment  of  the  tax  on  white  phosphorus  matches  provided  for 
by  this  act.  Such  stamps  shall  be  furnished  to  collectors,  who  shall  sell  the  same 
only  to  duly  qualified  manufacturers.  Every  collector  shall  keep  an  account  of  the 
number  and  denominate  values  of  the  stamps  sold  by  him  to  each  manufacturer. 
All  the  provisions  and  penalties  of  existing  laws  governing  the  engraving,  issuing, 
sale,  affixing,  cancellation,  accountability,  effacement,  destruction,  and  forgery  of 
stamps  provided  for  internal  revenue  are  hereby  made  to  apply  to  stamps  pro^dded 
for  by  this  act. 

Section  3  requires  that  all  white  phosphorus  matches  shall  be 
packed  in  packages  of  100,  200,500,  1,000,  and  1,500  matches  each, 
and  these  shall  then  be  packed  in  packages  containing  not  less  than 
14,400  matches  and  the  tax  levied  by  said  section  is  to  be  repre- 
sented by  adhesive  stamps.     To  carry  out  the  provision  of  section 

3,  suitable  strip  stamps  to  be  affixed  to  the  packages  by  adhesive 
material  have  been  prepared  and  are  issued  in  denominations  of  2, 

4,  10,  20,  and  30  cents.  These  stamps  must  be  securely  affixed  by 
the  manufacturer  so  as  to  seal  the  packages  of  100,  200,  500,  1,000, 
and  1,500  matches  and  the  initials  of  the  manufacturer  and  the  date 
when  such  stamp  is  affixed  placed  thereon  either  by  stencil  or  per- 
foration. The  stenciling  or  perforating  of  stamps  may  be  done  before 
affixing  to  the  packages  where  machines  are  employed  for  this  pur- 
pose and  where  the  stenciling  or  perforating  of  stamps  after  affixing 
would  injure  the  packages. 


WHITE   PHOSPHORUS   MATCHES.  11 

Art.  15.  These  stamps  are  furnished  to  collectors  upon  requisi- 
tion, who  in  turn  will  sell  the  same  only  ui)on  requisition  to  duly 
qualified  manufacturers. 

Art.  16.  Packages  for  packing  100,  200,  500,  1,000,  and  1,500 
matches  may  be  of  any  durable  material  which  will  permit  the 
affixing  and  adhesion  of  the  tax-paid  stamps. 

Art.  17.  Regulation  under  section  10  which  prohibits  the  importa- 
tion of  white  phosphorus  matches  after  January  1,  1913,  and  under 
section  11,  forbidding  the  exportation  of  such  matches  from  the 
United  States  after  January  1,  1914,  have  been  issued  by  the  Cus- 
toms Division  and  approved  by  the  Secretary.  These  are  embodied 
in  Treasury  Decision  32975  of  November  30,  1912,  and  are  included 
herein  for  the  information  of  manufacturers  as  follows: 

IMPORTS. 

1.  Exporters  to  the  United  States  shall  state  in  their  declarations  on  invoices  that 
none  of  the  matches  covered  by  the  invoices  are  white  phosphorus  matches.  They 
shall  also  file  with  the  consul  at  the  time  of  presenting  the  invoice  for  certification  a 
certificate  of  official  inspection  by  the  government  of  the  country  in  which  the  matches 
were  manufactured,  which  shall  show  that  the  matches  are  not  white  phosphorus 
matches. 

2.  The  consul  shall  verify  the  official  character  of  the  officer  issuing  the  foreign 
certificate  of  inspection  and  shall  forward  the  certificate  with  the  invoice  to  the 
collector  of  customs  of  the  port  at  which  importation  is  to  be  made. 

3.  Importers  will  be  required  to  make  affidavit  at  the  time  of  entry,  stating,  accord- 
ing to  the  best  of  their  information  and  belief,  that  the  shipment  contains  no  white 
I^hosphorus  matches. 

4.  The  appraiser  will  state  in  his  return  on  the  invoice  whether  or  not  the  ship- 
ment contains  white  phosphorus  matches. 

5.  In  the  absence  of  proper  foreign  certificates  of  inspection,  importers  will  be 
required  to  furnish  upon  entry  a  bond  in  a  penal  sum  equal  to  the  duties  on  the 
matches,  conditioned  upon  the  production  of  such  certificate  within  six  months. 

6.  The  collector  of  customs  will  not  release  any  matches  unless  he  shall  be  satis- 
fied that  they  are  not  white  phosphorus  matches. 

EXPORTS. 

7.  Exporters  from  the  United  States  will  be  required  to  file  with  the  collector  of 
customs,  at  least  six  hours  before  the  matches  are  laden  for  exportation,  a  manifest, 
in  duplicate,  signed  by  the  exporter,  which  shall  state  the  date  of  exportation,  the 
name  of  the  exporting  vessel,  and  the  marks  and  numbers  of  the  packages,  with  a 
specific  description  of  the  matches  to  be  exported,  to  which  manifest  the  exporter 
shall  attach  his  affida\T.t  that  no  white  phosphorus  matches  are  included  in  the 
shipment. 

8.  The  collector  of  customs  may  require  a  numt)er  of  the  packages  offered  for 
export  to  be  opened  and  inspected. 

9.  The  collector  of  customs  will  report  to  the  department  any  violations  of  the  law 
which  he  may  discover. 

10.  The  collector  will  detain  matches  brought  to  the  United  States  in  A-iolation  of 
said  law,  pending  instructions  from  the  department  or  a  decision  of  the  court  as  to  the 
final  disjiosition  of  the  matches. 


12  WHITE   PHOSPHORUS   MATCHES. 

TIMR    OF  TAKING   EFFECT. 

11.  These  rejjulations  will  take  effect  January  1,  1913,  with  respect  to  the  matches 
imported  from  foreign  countries  and  will  govern  all  shipments  arriving  in  the  United 
States  on  and  after  that  date. 

12.  These  regulations  will  take  effect  January  2,  1914,  with  respect  to  all  matches 
exported  from  the  United  States  and  will  govern  all  shipments  offered  for  export  on 
and  after  that  date. 

Administrative  details  and  correspondence  relating  to  enforce- 
ment of  regulations  govern Liig  importations  and  exportations  is 
delegated  to  Division  of  Customs,  Treasury  Department. 

Art.  18.  Section  12  of  the  act  provides: 

That  every  manufaKurer  of  matches  shall  mark,  brand,  affix,  stamp,  or  print,  in 
such  manner  as  the  Commissioner  of  Internal  Revenue  shall  prescribe,  on  every 
package  of  white  phosphorus  matches  manufactured,  sold,  or  removed  by  him,  the 
factory  number  required  under  section  2  of  this  act.  Every  such  manufacturer  who 
omits  to  mark,  brand,  stamp,  affix,  or  print  such  factory  number  on  such  package 
shall  be  fined  not  more  than  fifty  dollars  for  each  package  in  respect  of  which  such 
offense  is  committed.  Every  manufacturer  of  white  phosphorus  matches  shall 
securely  affix  by  pasting  on  each  original  package  containing  stamped  packages  of 
white  phosphorus  matches  manufactured  by  him  a  label,  on  which  shall  be  printed, 
besides  the  nvimber  of  the  manufactory  and  the  district  in  which  it  is  situated,  these 
words :  ' '  Notice. — The  manufacturer  of  the  white  phosphorus  matches  herein  contained 
has  complied  with  all  the  requirements  of  law.  Every  person  is  cautioned  not  to 
use  again  the  stamps  on  the  package  herein  contained  under  penalty  provided  by 
law  in  such  cases."  Every  manufacturer  of  white  phosphorus  matches  who  neglects 
to  affix  such  label  to  any  original  package  containing  stamped  packages  of  white 
phosphorus  matches  made  by  him  or  sold  or  removed  by  or  for  him  and  every  person 
who  removes  any  such  label  so  affixed  from  any  such  original  package  shall  be  fined 
not  more  than  fifty  dollars  for  each  package  in  re."?pect  of  which  such  offense  is  com- 
mitted. 

The  factory  number  required  under  section  12  as  provided  for 
under  these  regulations  must  be  printed  or  branded  or  lithographed 
on  every  package  of  white  phosphorus  matches  removed  by  the 
manufacturer. 

Art.  19.  In  addition  to  the  factory  number  required  on  the 
stamped  packages  of  white  phosphorus  matches  a  caution  label, 
as  required  by  section  12,  must  be  afhxed  to  the  original  package 
contammg  these  stamped  packages. 

This  label  should  be  printed  in  black  ink  on  white  paper,  or,  if  other 
colors  are  used,  the  prmting  should  be  in  strongest  contrast  to  the 
background,  so  as  to  be  distinct  and  legible. 

Art.  20.  Under  authority  conferred  by  section  2  eveiy  manu- 
facturer is  required  to  keep  a  daily  record  on  Form  662  showing  the 
total  of  each  material  used  each  day  and  the  total  number  of  matches 
produced  and  the  number  of  stamped  packages  and  original  pack- 
ages in  which  packed;  also  the  total  number  of  stamped  packages 
and  original  packages,  together  with  the  total  number  of  matches, 
disposed  of  each  day  as  indicated  by  said  form. 


WHITE   PHOSPHOBUS   MATCHES.  13 

Art,  21.  Each  manufacturor  shall  render  iii  duplicate  to  the  collector 
of  internal  revenue  a  monthly  return  on  F'orm  660,  which  shall  be  a 
transcript  of  the  daily  record  on  Form  662  and  must  be  verified  under 
oath  by  the  manufacturer  or  a  duly  qualified  oflicer  or  agent. 

Art.  22.  Manufacturers  will  be  permitted,  however,  to  substitute  a 
bound  copy  of  the  monthly  return  on  Form  660  in  lieu  of  daily  record 
on  Form  662,  if  so  desired,  provided  the  entries  on  the  return  Form 
660  are  made  daily,  as  required  for  the  manufacturers'  record. 

Art.  23.  The  names  of  customers  to  whom  matches  are  consigned 
and  the  quantities  so  sold  will  not  be  entered  in  the  manufacturers' 
daily  record  and  monthly  returns,  but  the  manufacturer  shall,  upon 
request  of  any  internal-revenue  officer,  furnish  a  record  of  all  sales 
for  such  period  as  may  be  desired. 

Art.  24.  Collectors  will  render  a  monthly  statement  of  account  on 
Form  661  covering  the  production  and  withdrawal  of  white  phos- 
phorus matches  manufactured  in  their  respective  districts  after  the 
manner  prescribed  by  this  form. 

Art.  25.  Section  1-3  provides: 

That  if  any  manufacturer  of  white  phosphorus  matches,  or  any  importer  or  exporter 
of  matches,  shall  omit,  neglect,  or  refuse  to  do  or  cause  to  be  done  any  of  the  things 
required  by  law  in  carrying  on  or  conducting  his  business,  or  shall  do  anything  by 
this  act  prohibited,  if  there  be  no  specific  penalty,  or  punishment  imposed  by  any 
other  section  of  this  act  for  the  neglecting,  omitting,  or  refusing  to  do,  or  for  the  doing 
or  causing  to  be  done,  the  thing  required  or  prohibited,  he  shall  be  fined  one  thousand 
dollars  for  each  offense,  and  all  the  white  phosphorus  matches  owned  by  him  or  in 
which  he  has  any  interest  as  owner  shall  be  forfeited  to  the  United  States. 

And  section  16  further  provides: 

That  sections  thirty-one  hundred  and  sixty-four  to  thirty-one  hundred  and  seventy- 
seven,  thirty-one  hundred  and  seventy-nine  to  thirty-two  hundred  and  forty-three, 
thirty-three  hundred  and  forty-six  as  amended,  thirty-four  hundred  and  twenty-nine 
as  amended,  thirty-four  hundred  and  forty-five  to  thirty -four  hundred  and  forty-eight, 
thirty-four  hundred  and  fifty  to  thirty-four  hundred  and  sixty-three,  all  inclusive,  of 
the  ReAised  Statutes  oi  the  United  States,  and  all  other  provisioijs  and  penalties  of 
existing  laws  relating  to  internal  revenue  so  far  as  applicable,  are  hereby  made  to 
extend  to  and  include  and  apply  to  the  taxes  imposed  by  this  act  and  to  the  articles 
upon  which  and  to  the  persons  upon  whom  they  are  imposed. 

Failure  on  the  part  of  any  manufacturer  of  white  phosphorus 
matches  to  comply  with  the  requirements  of  these  regulations,  or  for 
violation  thereof,  will  subject  such  manufacturer,  where  there  is  no 
specific  penalty  provided  by  this  act  for  the  violation,  to  the  penalty 
denounced  in  section  13,  and  to  the  provisions  of  the  Revised  Statutes 
enumerated  in  section  16  of  the  act. 

Art.  26.  Section  17  provides: 

That  this  act  shall  take  effect  on  July  first,  nineteen  hundred  and  thirteen,  except 
as  previously  provided  in  this  act;  and  except  as  to  its  application  to  the  sale  or 
removal  of  white  phosphorus  matches  by  the  manufacturers,  as  to  which  it  shall  take 
effect  on  January  first,  nineteen  hundred  and  fifteen. 


14  WHITE    PHOSPHORUS    MATCHES. 

Under  the  above  provisions  of  law,  these  regulations  are  effective 
on  and  after  July  1,  1913,  with  respect  to  filing  of  notices,  bonds, 
monthly  returns,  etc.;  effective  on  January  1,  1915,  as  to  the  payment 
of  tax  on  white  phosphorus  matches. 

W.  H.  OSBORN, 

Commissioner. 
Approved: 

W.  G.  McAdoo, 

Secretary  of  the  Treasury, 

o 


I 


Tf  T7f»  c     ry 


RNT* 


14  DAY  USE 

RETURN  TO  DESK  FROM  WHICH  BORROWED 

This  book  is  due  on  the  last  date  stamped  below,  or 

on  the  date  to  which  renewed. 

Renewed  books  are  subject  to  immediate  recall. 


:d.  No.  642-2511 

AUG  2  4  ]m 

AUG  10  1973 

1 

SEMT  ON  ILL 

JAN  2  7  W 

U-  C.  BERKELEY 

1 

LD  21-40m-2.'69                          ^°  c'eSSS"*" 
(J6057sl0)476— A-32                                   Berkeley 

I 


